Mahender Singh, Meerut V. ITO, Noida

MA 586/DEL/2017

AI Insights

The case revolves around a miscellaneous application by the assessee, Shri Mahendra Singh, seeking to recall an ex parte order passed by the Income Tax Appellate Tribunal. The original appeal was not attended by the assessee's counsel due to illness, leading to an ex parte decision. The assessee's counsel submitted a medical certificate as evidence of the illness, claiming that the non-appearance was not a willful default but due to unavoidable circumstances. The Tribunal, upon reviewing the circumstances and the medical certificate, decided to recall the ex parte order, emphasizing the importance of justice and fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129941 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 10 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 24-08-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 05-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

MA.No.586/Del/2017 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER MA No. 586/Del/2017 (In I.T.A No.2704/Del/2017) /Assessment Year: 2008-09 Shri Mahendra Singh, Village Khadi, Tahsil Dadri, Gautambudh Nagar, Uttar Pradesh. ब म Vs. Income Tax Officer, Ward 2(2), Noida. PAN No. ASLPS4159D Appellant /Respondent Assessee by Shri Vinod Kumar Goel, Advocate Revenue by Ms. Smita Singh, Sr. DR स ु नवाईक तारीख/ Date of hearing: 25.08.2023 उ ोषणाक तारीख/Pronouncement on 06.09.2023 आदेश /O R D E R Through this miscellaneous application the assessee is seeking to recall the ex parte order passed by the Tribunal in ITA No. 2704/Del/2017 dated 05.09.2017 for the AY 2008-09. 2. Ld. Counsel for the assessee submits that when the appeal was fixed for hearing on 05.09.2017 on which day the assessee’s Counsel could not appear before the Tribunal due to illness, copy of the medical certificate is furnished. Therefore, the Ld. Counsel submits that since there is no willful default by the assessee for non- prosecuting the appeal, there is a reasonable cause for non- MA.No.586/Del/2017 2 appearance as the Counsel was un-well and, therefore, in the interest of justice, the appeal may be recalled for hearing on merits and an opportunity be given to Assessee. 3. On hearing both the sides and perusing the miscellaneous application and the Certificate furnished it is noticed that there is a reasonable cause for non-appearance by the Counsel of the assessee when the appeal was fixed for hearing on 05.09.2017. Therefore, in the interest of justice, the order of the Tribunal in ITA No. 2704/Del/2017 dated 05.09.2017 for AY 2008-09 is hereby recalled. The registry is directed to fix the appeal for hearing in due course and issue notice to parties. 4. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 06/09/2023 Sd/- (C.N. PRASAD) JUDICIAL MEMBER Dated: 06.09.2023 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi